The 56-year-old "X-Factor" judge said he regularly brings the little one down to "America's Got Talent" auditions to help him decide which acts to select, reported Femalefirst.
"He's the world's cutest little boy. I've got to tell you, he's going to be my little right-hand man - anything he likes I like. He's brilliant, he comes down to the auditions and really enjoys the acts.
"He's very good to watch, funnily enough, because I can see when he's bored and when he's up dancing. He's a good critic already. He's unpaid, but he's helping me!," Cowell said.